Chapter 30 - INCOME TAX

Section 63-3001 - TITLE
Section 63-3002 - DECLARATION OF INTENT
Section 63-3003 - DEFINITIONS
Section 63-3004 - INTERNAL REVENUE CODE
Section 63-3005 - PERSON
Section 63-3006 - CORPORATION
Section 63-3006A - LIMITED LIABILITY COMPANY - CLASSIFICATION AND TAXATION
Section 63-3006B - PARTNERSHIP
Section 63-3006C - PASS-THROUGH ENTITY
Section 63-3007 - FIDUCIARY
Section 63-3008 - INDIVIDUAL
Section 63-3009 - TAXPAYER
Section 63-3010 - TAXABLE YEAR
Section 63-3011 - GROSS INCOME
Section 63-3011A - ADJUSTED GROSS INCOME
Section 63-3011B - TAXABLE INCOME
Section 63-3011C - IDAHO TAXABLE INCOME
Section 63-3012 - INCLUDES AND INCLUDING
Section 63-3013 - RESIDENT
Section 63-3013A - PART-YEAR RESIDENT
Section 63-3014 - NONRESIDENT
Section 63-3015 - ESTATES AND TRUSTS
Section 63-3016 - PAID OR INCURRED AND PAID OR ACCRUED
Section 63-3017 - EMPLOYER
Section 63-3018 - EMPLOYEE
Section 63-3020 - FARMER
Section 63-3021 - NET OPERATING LOSS
Section 63-3021A - CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME
Section 63-3022 - ADJUSTMENTS TO TAXABLE INCOME
Section 63-3022A - DEDUCTION OF CERTAIN RETIREMENT BENEFITS
Section 63-3022B - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES
Section 63-3022C - DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE
Section 63-3022D - DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES
Section 63-3022E - HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES
Section 63-3022F - COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT
Section 63-3022G - MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT
Section 63-3022H - DEDUCTION OF CAPITAL GAINS
Section 63-3022I - ADOPTION EXPENSES
Section 63-3022J - DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT
Section 63-3022K - MEDICAL SAVINGS ACCOUNT
Section 63-3022L - INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY OR BENEFICIARIES OF A TRUST OR ESTATE
Section 63-3022M - EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME
Section 63-3022N - MARRIAGE PENALTY ADJUSTMENT
Section 63-3022O - ADJUSTMENT - PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 - SMALL BUSINESS EXPENSES - LIMITATIONS ON ASSESSMENTS AND REFUNDS
Section 63-3022P - HEALTH INSURANCE COSTS
Section 63-3022Q - LONG-TERM CARE INSURANCE
Section 63-3022R - CERTAIN LOSS RECOVERIES
Section 63-3022S - INCOME EARNED ON AN INDIAN RESERVATION
Section 63-3022U - DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS
Section 63-3022V - DEDUCTION FOR FIRST-TIME HOME BUYERS
Section 63-3023 - TRANSACTING BUSINESS
Section 63-3024 - [Effective Until 7/1/2024] INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS
Section 63-3024 - [Effective 7/1/2024] INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS
Section 63-3024A - FOOD TAX CREDITS AND REFUNDS
Section 63-3024B - IDAHO TAX REBATE FUND
Section 63-3025 - [Effective Until 7/1/2024] TAX ON CORPORATE INCOME
Section 63-3025 - [Effective 7/1/2024] TAX ON CORPORATE INCOME
Section 63-3025A - FRANCHISE TAX
Section 63-3025B - ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER
Section 63-3025C - CORPORATIONS EXEMPT FROM MINIMUM TAX
Section 63-3025D - PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES
Section 63-3026 - COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES
Section 63-3026A - COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES
Section 63-3026B - AFFECTED BUSINESS ENTITIES - STATE AND LOCAL TAXATION TREATMENT
Section 63-3027 - COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS
Section 63-3027A - COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO SECTION 63-3027, IDAHO CODE
Section 63-3027B - WATER'S-EDGE ELECTION
Section 63-3027C - ELECTION IS BINDING - TREATMENT OF DIVIDENDS
Section 63-3027D - PRESUMPTIONS AND BURDENS OF PROOF
Section 63-3027E - OPERATIVE DATES
Section 63-3029 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE
Section 63-3029A - INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS - LIMITATION
Section 63-3029B - INCOME TAX CREDIT FOR CAPITAL INVESTMENT
Section 63-3029C - INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS - LIMITATION
Section 63-3029D - TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE
Section 63-3029F - CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS
Section 63-3029G - CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE - CARRYFORWARD
Section 63-3029I - INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT
Section 63-3029K - TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES
Section 63-3029L - CHILD TAX CREDIT
Section 63-3029M - INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE SAVINGS PROGRAM ACCOUNTS
Section 63-3029P - PRIORITY OF CREDITS
Section 63-3030 - PERSONS REQUIRED TO MAKE RETURNS OF INCOME
Section 63-3030A - MANDATE TO COMPEL RETURN
Section 63-3031 - JOINT RETURNS
Section 63-3032 - TIME FOR FILING INCOME TAX RETURNS
Section 63-3033 - EXTENSION OF TIME
Section 63-3034 - PAYMENT OF TAX
Section 63-3035 - STATE WITHHOLDING TAX ON PERCENTAGE BASIS - WITHHOLDING, COLLECTION AND PAYMENT OF TAX
Section 63-3035A - STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS
Section 63-3035B - JOINT POWER AUTHORIZATION
Section 63-3035C - REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS - PENALTIES
Section 63-3036 - STATE WITHHOLDING TAX FOR FARMERS
Section 63-3036A - PAYMENT OF ESTIMATED TAX
Section 63-3036B - PASS-THROUGH ENTITIES - BACKUP WITHHOLDING
Section 63-3037 - INFORMATION RETURNS
Section 63-3038 - ADMINISTRATION
Section 63-3039 - RULES AND REGULATIONS - PUBLICATION OF STATISTICS AND LAW
Section 63-3040 - EXAMINATION OF RETURN AND DETERMINATION OF TAX
Section 63-3041 - OVERPAYMENTS
Section 63-3042 - EXAMINATION OF BOOKS AND WITNESSES
Section 63-3042A - [Effective Until 7/1/2024] EVIDENCE OF EXPENDITURES
Section 63-3042A - [Effective 7/1/2024] EVIDENCE OF EXPENDITURES
Section 63-3043 - CONTEMPT
Section 63-3044 - DEFICIENCY IN TAX
Section 63-3045 - NOTICE OF REDETERMINATION OR DEFICIENCY - INTEREST
Section 63-3045A - ASSESSMENT OF TAX
Section 63-3045B - FINAL DECISIONS OF THE COMMISSION
Section 63-3046 - PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY
Section 63-3046A - INTEREST ON UNDERPAYMENT OF ESTIMATED TAX
Section 63-3046B - FAILURE TO FILE PARTNERSHIP RETURN
Section 63-3047 - COMPROMISED CASES
Section 63-3048 - ADJUSTED OR COMPROMISED CASES - SETTLEMENT AND CLOSING AGREEMENTS
Section 63-3049 - JUDICIAL REVIEW
Section 63-3050 - ACTION TO COLLECT UNPAID TAX OR DEFICIENCY
Section 63-3050A - RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN
Section 63-3051 - PROPERTY SUBJECT TO LIEN
Section 63-3055 - RELEASE OR SUBORDINATION OF INCOME TAX LIEN
Section 63-3056 - ACTION TO ENFORCE LIEN
Section 63-3057 - DISTRAINT ON PERSONAL PROPERTY
Section 63-3058 - EXEMPT PROPERTY
Section 63-3059 - LEVY OR DISTRAINT WARRANT
Section 63-3060 - PROCEEDINGS ON LEVY OR DISTRAINT
Section 63-3060A - CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS
Section 63-3061 - SUCCESSIVE SEIZURES
Section 63-3061A - NOTICE OF LEVY AND DISTRAINT
Section 63-3062 - PRODUCTION OF BOOKS
Section 63-3063 - COLLECTION BY DISTRAINT NOT EXCLUSIVE
Section 63-3064 - OTHER REMEDIES PRESERVED
Section 63-3065 - JEOPARDY ASSESSMENTS
Section 63-3065A - JURISDICTION OVER NONRESIDENTS
Section 63-3066 - LEGAL ADVISER
Section 63-3067 - REVENUE RECEIVED - STATE REFUND ACCOUNT
Section 63-3067A - INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS
Section 63-3067B - SUNSETTING DESIGNATIONS
Section 63-3067D - DESIGNATION BY TAXPAYER - OPPORTUNITY SCHOLARSHIP
Section 63-3068 - PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND COLLECTION OF TAX
Section 63-3069 - NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY
Section 63-3069A - SPECIAL STATUTE OF LIMITATIONS
Section 63-3071 - DESTRUCTION OF OLD RETURNS
Section 63-3072 - CREDITS AND REFUNDS
Section 63-3073 - INTEREST ON REFUNDS AND CREDITS
Section 63-3074 - ACTIONS AGAINST STATE OF IDAHO
Section 63-3075 - PENALTIES
Section 63-3076 - PENALTY FOR DIVULGING INFORMATION
Section 63-3077 - [Effective Until 7/1/2024] INFORMATION FURNISHED TO CERTAIN OFFICIALS
Section 63-3077 - [Effective 7/1/2024] INFORMATION FURNISHED TO CERTAIN OFFICIALS
Section 63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR
Section 63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION
Section 63-3077C - AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME
Section 63-3077D - AGREEMENT FOR COLLECTION OF TAX
Section 63-3077E - [Effective Until 7/1/2024] AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER
Section 63-3077E - [Effective 7/1/2024] AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER
Section 63-3077F - INFORMATION FURNISHED TO CERTAIN INDIVIDUALS
Section 63-3077G - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION
Section 63-3077H - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE
Section 63-3078 - FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX
Section 63-3079 - FRANCHISE TAX NOT REPEALED
Section 63-3080 - NOT A PROPERTY TAX
Section 63-3082 - ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN
Section 63-3083 - "PERSON" DEFINED
Section 63-3084 - TAX ADDITIONAL TO OTHER INCOME TAXES
Section 63-3085 - DATE TAX DUE AND PAYABLE
Section 63-3086 - PERSONS EXEMPT FROM TAX
Section 63-3087 - COLLECTION AND ENFORCEMENT